North Carolina sales tax rules
Quick answer
North Carolina charges a 4.75% statewide sales tax, plus local county, city and district add-ons. What gets taxed matters as much as the rate: below is how North Carolina treats each category that commonly changes a receipt total.
Direct answers
Each answer has its own page with the full rule and exceptions.
Is there sales tax on groceries in North Carolina?
Partly. North Carolina taxes grocery food at a reduced 0% state rate instead of the full 4.75%, and local rates may still apply on top.
Is clothing taxed in North Carolina?
Yes. Clothing is fully taxable in North Carolina at the combined state and local rate.
Is shipping taxable in North Carolina?
Yes. Delivery charges are part of the taxable sales price in North Carolina, so you charge tax on shipping whenever the item being shipped is taxable.
Do I have to charge sales tax for online sales in North Carolina?
Only after you cross economic nexus. Once you exceed $100,000 in sales into North Carolina over 12 months, you must register with the North Carolina Department of Revenue and charge the buyer's destination rate.
Does North Carolina have a tax-free weekend?
No. North Carolina does not run a recurring sales tax holiday. Purchases are taxed at the normal combined rate year-round, currently 7%–7.25% across covered North Carolina metros.
North Carolina rates by city
Combined state, county, city and district rates.